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Appeal taken from the decision of the United States Customs Court (T. D. 42165), relative to the classification of fish sounds

TREASURY DEPARTMENT,

OFFICE OF THE COMMISSIONER OF CUSTOMS,

ASSISTANT ATTORNEY GENERAL, New York.

Washington, D. C.

SIR: Receipt is acknowledged of your letter of the 21st ultimo, inviting attention to the decision of the United States Customs. Court (T. D. 42165), holding that certain dry hake sounds which had been split, rinsed, and dried were properly entitled to free entry under paragraph 1523 of the tariff act of 1922, and not dutiable at the rate of 25 per cent ad valorem under paragraph 42 of the said act, as classified by the collector.

Your action in filing a petition with the United States Court of Customs Appeals for a review of the said decision is hereby approved. Respectfully, E. W. CAMP, (110471.)

Approved July 5, 1927:

By direction of the Secretary.

Commissioner of Customs.

CARL T. SCHUNEMAN, Assistant Secretary.

(T. D. 42289)

Amendment of articles 263 and 997, Customs Regulations of 1923

Production of evidence of incorporation

TREASURY DEPARTMENT,

OFFICE OF THE COMMISSIONER OF CUSTOMS,

To Collectors of Customs and Others Concerned:

Washington, D. C.

Article 263 of the Customs Regulations of 1923 is hereby amended by inserting after paragraph 5 the following paragraph:

Collectors may waive the production of evidence of incorporation when such fact is a matter of common knowledge.

Article 997 of the Customs Regulations of 1923 is hereby amended by adding at the end thereof the following paragraph:

Collectors may waive the production of evidence of incorporation when such fact is a matter of common knowledge.

(102824.)

Approved July 5, 1927:

E. W. CAMP, Commissioner of Customs.

By direction of the Secretary.

CARL T. SCHUNEMAN, Assistant Secretary.

(T. D. 42290)

Amendment of article 685, Customs Regulations of 1923

Examination at importers' premises

TREASURY DEPARTMENT,

OFFICE OF THE COMMISSIONER OF CUSTOMS,

Washington, D. C., July 5, 1927.

To Collectors of Customs and Others Concerned:

Article 685 of the Customs Regulations of 1923 relative to the examination of bulky and fragile articles at the importers' premises is hereby amended by the addition of the following paragraph:

Merchandise entered free of duty which is found on examination to be dutiable shall be immediately recorded and resealed by a customs officer and ordered redelivered into customs custody, there to be held in the same manner as other dutiable merchandise pending final action.

(92819-685.)

CARL T. SCHUNEMAN, Assistant Secretary.

(T. D. 42291)

Drawback

Synopsis of drawback decisions issued between June 8 and July 2, 1927, inclusive (A) Ammunition, small arms.-Manufactured by the Western Cartridge Co., East Alton, Ill., with the use of imported pig lead. Records shall be kept in the manner described in the sworn statement of the manufacturer, dated May 19, 1927. As to each lot of alloy produced for use in the manufacture of ammunition for exportation with benefit of drawback, the records shall show the date of melting, the quantity and identity of the imported pig lead and the quantity of each other ingredient used, and the quantity of alloy produced. The records covering the ammunition exported with benefit of drawback shall show the lot number and date of manufacture, the quantity and identity of the imported pig lead and/or alloy used, the quantity of each kind of ammunition obtained, and the net quantity of imported pig lead appearing therein. The marks and number of the containers in which the exported ammunition is packed shall also be shown. A sworn abstract of the manufacturing records shall be filed with the drawback entry.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the imported pig lead appearing in the exported ammunition, as shown by the abstract of the manufacturing records. Where imported pig lead of varying lead content is used in the manufacture of a lot of ammunition for exportation, identification shall be made first against the import lots of the lowest dutiable content, then against those of the next higher content, etc., until all of the importations concerned shall have been accounted for. Rate effective on and after March 29, 1927.

Sworn statement forwarded to the collector of customs at St. Louis, Mo., on June 21, 1927. (27216.) (Signed) E. W. CAMP, Commissioner of Customs.

(B) Automobiles.-T. D. 37170 (B) of May 2, 1917, providing for the allowance of drawback on automobiles manufactured by The Willys-Overland Co., Toledo, Ohio, with the use of imported tires, is hereby revoked.

Letter of revocation addressed to the collector of customs, Detroit, Mich., on June 29, 1927. (100401.) (Signed) E. W. CAMP, Com

missioner of Customs.

Approved: By direction of the Secretary.

CARL T. SCHUNEMAN, Assistant Secretary.

(C) Barrels, half-barrels, and kegs.-Manufactured by the Southport Corporation (Inc.), of New Orleans, La., with the use of imported hoop steel cut to lengths. The place of manufacture is at Southport,

La., at the mill belonging to the Lucas E. Moore Stave Co., of New Orleans, La., said mill being operated by the manufacturer under lease from the owners.

Records of identification and manufacture shall be kept in the manner described in the sworn statement of the manufacturer, dated April 11, 1927, showing, as to each lot of barrels, half-barrels, or kegs manufactured for exportation with benefit of drawback, the lot number and date of manufacture, the quantity and identity of the imported hoop steel used, and the number, size, and style of the exported barrels or kegs produced. A sworn abstract of the manufacturing records shall be filed with the drawback entry.

The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of imported hoop steel appearing in the exported barrels or kegs, as shown by the abstract of the manufacturing records provided for above.

Rate effective on and after March 31, 1927.

Sworn statement forwarded to the collector of customs at New Orleans, La., on June 29, 1927. (95137-6.) (Signed) E. W. CAMP, Commissioner of Customs.

(D) Batteries, storage.-Manufactured by the Bear State Battery & Equipment Co., Los Angeles, Calif., with the use of imported refined lead or refined lead produced from imported lead-bearing ores by refiners operating under drawback regulations.

Records shall be kept in the manner described in the sworn statement of the manufacturer, dated April 11, 1927. As each lot of imported refined lead or refined lead produced from imported leadbearing ores used in the manufacture of storage batteries for exportation with benefit of drawback is exhausted, there shall be filed a sworn abstract of the manufacturing records, showing the inclusive dates of manufacture, the quantity and identity of the refined lead used, the quantity and serial numbers of each size and type of storage batteries obtained, and the net quantity of refined lead appearing therein. Where the refined lead used has been produced from imported lead-bearing ores, a certificate of manufacture and delivery covering its production shall also be filed.

The basis for liquidation shall be the quantity of refined lead appearing in the exported storage batteries, as shown by the abstract of the manufacturing records. The allowance in the case of refined lead produced from imported ores shall not exceed the drawback distributed thereto, as shown by the certificate of manufacture covering its production.

Rate effective on and after February 7, 1927.

Sworn statement forwarded to the collector of customs at Los Angeles, Calif., on June 21, 1927. (109955-10.) (Signed) E. W. CAMP, Commissioner of Customs.

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